{"id":4240,"date":"2016-05-20T12:26:22","date_gmt":"2016-05-20T18:26:22","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=4240"},"modified":"2026-04-11T13:29:10","modified_gmt":"2026-04-11T19:29:10","slug":"reggie-olguin","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2016\/05\/20\/reggie-olguin\/","title":{"rendered":"Reggie Olguin"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;][et_pb_row _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;][et_pb_column _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221; type=&#8221;4_4&#8243;][et_pb_text _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221; hover_enabled=&#8221;0&#8243; sticky_enabled=&#8221;0&#8243;]<\/p>\n<div class=\"blogDateTitleContainer\">\n<div class=\"blogDateTitle\">05\/20\/2016<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/16-19_reggie_olguin.pdf\">16-19<\/a><\/p>\n<p><span>On February 3, 2016, the Department denied the Taxpayer\u2019s January 28, 2016 submission of the protest letter originally dated January 11, 2016 as untimely.\u00a0 On March 4, 2016, the Taxpayer submitted a formal protest of the Department\u2019s denial.\u00a0 On October 26, 2015, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the CRS reporting periods from January 1, 2008 through January 31, 2011.\u00a0 The Department mailed the assessment on October 27, 2016. \u00a090-days from the Department\u2019s October 27, 2016 mailing of the notice was January 25, 2016.\u00a0 Included with the notice was the FYI-402: Taxpayer Remedies, which explains the Taxpayer\u2019s ability to protest the assessment.\u00a0 The document also provides the Department\u2019s mailing and physical addresses for the filing of protests.\u00a0 On January 11, 2016, the Taxpayer prepared a protest letter, but inadvertently transposed the P.O. Box number for the department with the street address number.\u00a0 The Department did not receive this incorrectly addressed letter.\u00a0 The Taxpayer never received his mailing back from the postal service.\u00a0 On January 26, 2015, the Taxpayer called the Department\u2019s protest office to inquire about the status of his protest, and was told that the Department had never received his protest letter.\u00a0 On January 28, 2016, the Taxpayer emailed a copy of his January 11 protest letter to an employee of the protest office.\u00a0 Section 7-1-24 NMSA 1978 requires a protest to be filed within 90-days of the date of mailing of the Department\u2019s assessment.\u00a0 As a result, the Department was unable to accept a protest after the January 25, 2016 deadline.\u00a0 The Taxpayer\u2019s protest was denied.<\/span><\/p>\n<\/div>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;]<\/p>\n<p><a href=\"\/all-nm-taxes\/tax-decisions-orders\/\">Back to Tax Decisions &amp; Orders<\/a><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>05\/20\/2016 16-19 On February 3, 2016, the Department denied the Taxpayer\u2019s January 28, 2016 submission of the protest letter originally dated January 11, 2016 as untimely.\u00a0 On March 4, 2016, the Taxpayer submitted a formal protest of the Department\u2019s denial.\u00a0 On October 26, 2015, the Department assessed the Taxpayer for gross receipts tax, penalty and [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"960","footnotes":""},"categories":[43],"tags":[],"class_list":["post-4240","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Reggie Olguin : All NM Taxes<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2016\/05\/20\/reggie-olguin\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Reggie Olguin : All NM 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